Budget system



Patented Aug. 17, 1926. i i

Unirse STATES SAMUEL MARSH, OF CRYSTAL LAKE, ILLINOIS.

f BUDGET SYSTEM.

Application led August 31, 1923. Serial No. 660,270.

This invention relates to a record keeping sheet and particularly to avrecord keeping book in which a number of such sheets of graduated sizeare arranged together for cooperative use. One use of theinvention is inconnection with record keeping in which a number of totals of differentclasses of ar-v ticles are visibly indicated in close associa- Y tion.Another use of the invention is inr connection with account keeping andparticularly in connection with account keeping in which a visiblerecord of the sums expended is always available inv which therecord ofthe sum expended is s ubdivided into a plurality of individualcategories. Other uses and objects of the invention will appear fromVtime to time throughout the specification and the claims.

The invention is illustrated in one form in Figure 1 which shows anaccount keeping and budget record book.

Figure 2 illustrates a sheet from the book.

Like parts are designated by like charac'- ters throughout.

A is a cover for the book shownin Figure 1. B B are account or recordkeeping sheets of the smallest size used. Each sheet has indicated onits face a pluralityof subdivided record keeping spaces, each spacebeing marked to indicate a coin of a single denomination, thus, as shownin Figure 1, each sheet has spaces on it indicating cents, nickels,dimes, quarters, and half dollars. Along the side of the sheet is acolumn indicating dollars. As shown in the figures, space for thirtydollars is provided for in each column. This number might, of course, bevaried. At the top of each vsheet a title, indieating a certain class ofexpenditure, appears. ried to provide for other classifications ofexpenditure or the spaces which they ll might be left blank so that theuser might write in his own classification.

The arrangement of the various items appearing on each sheet might bealmost in finitely varied. The dollar indicating portion might appear atthe top or bot-toml or elsewhere, and the classification Name mightcorrespondingly Ibe moved about. My invention is not limited, therefore,to any particular arrangement ofv these various items. It is suicientthat there appear u on the sheets marking spaces for the va rionsdenominations of coins and a classifi= cation space, and that the `spacewhich These titles might be infinitely va-l coins of the highestdenomination are designated and the classification space shall bevisible at all times when the book is open as shown in Figure 1. y

OO are sheets similar to sheets B B but larger. D D are sheets similarto the previously mentioned sheets, but still larger. E E are thelargest sheets provided. Other sheets, of increasing size, might be usedand my invention is therefore not limited to the use ofV four sizes ofsheets. More or less than this number might be used. It is important,however, that the sheets shall be of such sizes and so arranged thatwhen the book is open (as shown in Figure 1) that portion of each sheetindicating the classification of the expenditures marked upon it andthat portion of the sheet indicating the coins of the highestdenomination'shall be visible and shall not be covered by any othersheet. Thus, when the book is open, it is possible at a glance Vto tellwhat the budget estimate of each class of expenditure is and whatexpenditure has been made to date. As shown in Figure 1, three sheets EE of identical size, are provided. This is in order to provide for theexpenditure of a larger 'amount than thatindicated on the first sheet inthat classiiication. Vhere two ident-ical sheets are provided in anassociation of this sort, the total of dollars, or whatever the coin ofhighest d enomination be which is indicated on the sheet, runssuccessively from sheet to sheet, thus the total on the first sheet isfrom l to 30 and that on the second sheetis from 31 to 60.

As indicated in Figure 2, a loose leaf sheet is shown. The printingmatter on these sheets is the same as that previously described and themanner of the arrangement of these sheets in whatever binder is used issuch as to produce the same arrangement of sheets and visibility ofitems as shown in Figure 1. As shown in Figure 2, the sheet isperforated for use with a loose leaf binder. The invention is notlimited to any specific form of binding or associating together of thenecessary sheets. They may be formed in a book bound together as in Figuse 1, or some or all of them may be perfo-l rated and assembledtogether in a loose leaf binder which may be of any suitable type. Anynumber of sheets may be associated an any number of sheets of the samecategory may be associated together in a given binder,

one but many identical sheets may be associated together. The number ofsheets used in any given binder is generally governed by the amount tobe spent and by the time for which a record is to be kept. In the formshown in Figure l, a suiiicient number ot sheets is assembled to furnisha record for one month. For certain individuals a larger number ofsheets might be necessary for that period ot time and it is within thecontemplation ot my invention that more sheets might be assembled eitherin a loose leafl binder or in a bound book, as shown in Figure l, tocover a larger expenditure tor a month or to cover the expenditure forseveral months or for any desirable length ot time.

The use and operation ot the invention are as follows:

In whatever' binder and in whatever quantity the sheets are assembled,their arrangement will be generally similar to that shown in Figure l.lfl-,lhile the book may be used merely to keep track ot expenditures, itis also adapted to be used in connection with expenditures designed totall within a limited sum, that is, it may be used to keep track ofexpenditures which are made according to a prearranged budget, and itsuse will be described in connection with a budget.

After the monthly allowance tor each ritem has been determined in thebudget, a

cross is made in that dollar square on each record sheet whichrepresents the amount of the allowance. rl`his should be done under eachclassification. Thereafter, as money is expended, checks will be made insome ot the ruled squares on the record keeping sheets, thus, it twodollars is spent under Personal, the second dollar square on the dollarcolumn under Personal will be checked. It the next expenditure is threedollars under the same item, the iitth square in the dollar column willbe checked, that is, the third square in addition to the two squaresalready checked. And thus the two expenditures, one of two dollars andthe other of three dollars, are indicated with a total expenditure oftive dollars. rl'his process is repeated whenever an expenditure ismade.

Amounts less than one dollar under the same classification Personal arechecked on the same page from lett to right, line after line, in theirrespective sections, and when a square containing` a dollar mark ischecked, it shows that a dollars worth ot thatpartioular coin has beenspent. Then an additional dollar square in the dollar column is checked.Thus, ir" a halt dollar is spent, a halt dollar square is checked. ltseventy-tive cents is spent, the next halt dollar square is checked, andthe {ir-st quarter square is chec. The dollar mark in the second haltldollar square just checked in the halt dollar section warns the use tocheck another dollar in the dollar section on the margin of the sheet.

This dollar total is thus kept automatically and will show at a glanceat any time how expenditures are running under each of the severalclassiiications. The method of checking expenses on each sheet isidentical with that just described under ythe Personal7 sheet and by theuse of all the sheets the operator Will have a constant visibleindication of his total expenditures under'each of the severalclassifications and he will also `have a constant visible checkindicating what proportion ot his budget estimated under eachclassiiication has been expended from day to day.

l claim:

l. In a record keeping book, va plurality of marked sheets, each havingmarked on it a plurality of separate subdivided seetions, each of suchsubdivided sections marked to indicate a given unit oi measurement, oneot such sections adapted to indicate substantially the total of all otthe other sections, such sheets arranged together so that the portionsindicating the totals of each of the sheets are simultaneously visible.

2. In a record keeping book, a plurality of marked sheets, each havingmarked on it a plurality ot separate subdivided sections, each of suchsubdivided sections marked te indicate a given unit ot measurement, oneof such sections adapted to indicate subi stantially the total ot all ofthe other sections, eaoh sheet having` on it also a classiicationindication, such sheets arranged together so that the portionsindicating the totals and the classilication of each or" the sheets aresimultaneously visible.

3. In a record keeping` book, a plurality ot marked sheets, each havingmarked on it a plurality of separate subdivided sections, each of suchsubdivided Vsections marked to indicate a given unit ot measurement, oneof such sections situated on the edge of the sheet and adapted toindicate substantially the total ot all ot the other sections, suchsheets arranged together so that the portions indicating the totals oteach otl the sheets are simultaneously visible.

4. In a record keeping book, a plurality of sheets, each having markedon it a plurality of separate subdivided sections, each ot suchsubdivided sections marked to indicate a given unit of measurement, oneet suoli sections situated on the edge ot the sheet and adapted toindicate substantiall;7 the total of all of the other sections, Veachsheet having on it also a` classification indication, such sheetsarranged together so that the portions indicatingv the totals andtheclassification of each ot the sheets are simultaneously visible.

5. In a record keeping book, a plurality of sheets, each having on it aplurality of subdivided sections, each of said sections marked toindicate a coin of a certain denomination, each sheet having on it asection marked to indicate the 'total of all the other` subdividedsections, such sheets arranged together so that the portions indicatingthe totals of each of the sheets are simultaneously visible.

6. In a record keeping book, a plurality of sheets, each having markedon it a plurality of subdivided sections, each of said sections markedto indicate a coin of a certain denomination, each sheethaving marked onit a section marked to indicate the total of all of the other subdividedsections, and each sheet provided With a designated space for aclassification indication, such sheets arranged together so that theporti-ons indicating the totals and the classification of each of thesheets are simultaneously visible.

7. In a record keeping book, a plurality of sheets of different sizes,each having on it a plurality of subdivided sections, each of saidsections marked to indicate a coin of a certain denomination, each sheethaving on it a section marked to indicate the total of all the othersubdivided sections, such sheets arranged together so that the portionsindicating the totals lof each of the sheets are simultaneously visible.

8. In a record keeping book, a plurality of sheets, of different sizes,each having marked on it a plurality of subdivided sections, each ofsaid sections marked to indicate ya coin of a certain denomination, eachsheet having marked on it a section marked to indi-V cate the total ofall of the other subdivided sections, and each sheet provided with adesignated space for a classication indication, such sheets arrangedtogether so that the portions indicating the totals and theclassification of each of the sheets are simultaneously visible.

9. In a record keeping book, a plurality of sheets of graduated sizes,.each having on it a plurality of subdivided sections, each of saidsections marked to indicate a coin of a certain denomination, each sheethaving on it a section marked to indicate the total 4of all the `othersubdivided sections, such sheets arranged together so that the portionsindicating the totals of each of the sheets are simultaneously visible.

10. In a record keeping book, a plurality of sheets of graduated sizes,each having marked on it a plurality of subdivided sections, each ofsaid sections marked to indicate a coin of a certain denomination, eachsheet having marked on it a section marked to indicate the total of allof the other subdivided sections, and each sheet provided with adesignated space :for a classification indication, such sheets arrangedtogether so that the portions indicating the totals and y the sheet.

the classification of each of the sheets are simultaneously visible.

11. In a record keeping book, a plurality of sheets of different sizes,each iaving marked on it a plurality of subdivided sections, each ofsaid sections marked to indicate a coin of a certain denomination, eachsheet having on its edge al column of numbered spaces marked to indicatethe total in dollars of all o'f the other subdivided sections, eachsheet provided at its top with designated space for a classificationindication, such sheets arranged together so that the upper edge of eachandthe marked dollar section at the side of each are simultaneouslyvisible.

l2. In a record keeping book, a pluralityof sheets of graduated sizes,each having, marked on it, a plurality `of subdivided sections, each ofsaid sections marked to indiate coins of a certain denomination, eachsheet having on its edge a column of numbered spaces marked to indicatea coin of greater value than any other von the sheet, such sheetsarranged together so that the marked section at the edges of the sheetsare all simultaneously visible.

13. In a record-keeping book, a plurality of sheets, each sheet dividedinto two main parts, one of said part-s having on it a plurality ofsubdivisions marked to indicate a coin the other of said parts having onit a plurality of separate groups of subdivisions being marked ltoindicate a coin of diiierent denomination,in each of said groups ofsubdivisions marks to indicate When the number of coins checked in eachis equal to one of the coins marked on the first mentioned part of saidsheet, the coins being different from each other and from the coin onthe first mentioned part of the sheet, such sheets arranged together sothat the portions indicating the totals of all of the sheets aresimultaneously visible. f

lll. A budget-keeping form comprising a sheet divided into two mainparts one o'll said parts having on it a plurality of subdivisionsmarked to indicate a coin the other of said parts having on it aplurality of separate groups of subdivisions being marked to indicate acoin of different denomination, in each of said groups of subdivisionsmarks to indicate When the number of coins checked in each isequal toone of the coins marked on Vthe first mentioned part of said sheet, thecoins being different Jfrom each other and from the coin on the firstmentioned part of l5. A budget-keeping form comprising a sheet dividedinto tWoA readily separable main parts one of said parts having on it aplurarality of sub-divisions marked to indicate a coin of a singledenomination the other of said parts having on it a plurality ofseparate groups of sub-divisions each oi said groups of subdivisionsbeing marked to indicate a coin of 2L diflerent denomination, in each osaid groups of subdivisions marks to indicate when the number of Coinschecked in each is equal to one of the coins marked on the firstmentioned part of said sheet, the coins being' di'lerent from each otherand from tie coin on the first mentioned part o1" `the sheet.

16. A budget-keeping' form comprising` i sheet divided into two partsone of said parts having'- on it a plurality of subdivisions each markedto indicate a coin the other of said parts having a plurality ofseparate groups of subdivisions, each of said groups of Subdivisionsmarked to indioate coins of a different and lesser denominations, ineach of said las?J mentioned groups of subdi- Tisions marks to indicatewhen the number of said lower coins Cheek is equal to one dollar.

Signed at Chicago county of Cool; and State of Illinois, this 23rd dayof August 1923. i

SAMUEL MARSH.

